Glossary entry (derived from question below)
Spanish term or phrase:
los resultados acumulados al inicio por diferencia patrimonial
English translation:
retained earnings at beginning (of year) due to difference in shareholders' equity
Added to glossary by
Richard Cadena
Jun 4, 2019 20:38
4 yrs ago
18 viewers *
Spanish term
Translator / Teacher of English
Native in: Spanish
Works in: English to Spanish, Spanish to English
los resultados acumulados al inicio por diferencia patrimonial
Spanish to English
Bus/Financial
Accounting
Copio la sección tal cual está
Patrimonio neto
Las partidas integrantes del patrimonio neto se exponen en moneda homogénea de conformidad con lo expresado en la nota 2.
Al inicio del presente ejercicio se reexpresaron los aportes de los propietarios a esa fecha determinándose los resultados acumulados al inicio por diferencia patrimonial.
Los saldos así determinados fueron reexpresados al cierre del ejercicio.
¡Gracias por la ayuda!
Patrimonio neto
Las partidas integrantes del patrimonio neto se exponen en moneda homogénea de conformidad con lo expresado en la nota 2.
Al inicio del presente ejercicio se reexpresaron los aportes de los propietarios a esa fecha determinándose los resultados acumulados al inicio por diferencia patrimonial.
Los saldos así determinados fueron reexpresados al cierre del ejercicio.
¡Gracias por la ayuda!
Proposed translations
(English)
Change log
Jun 7, 2019 18:21: Richard Cadena Created KOG entry
Proposed translations
+1
38 mins
Selected
retained earnings at beginning (of year) due to difference in shareholders' equity
Resultados acumulados - Retained earnings
Comment: this is a standard term found on the balance sheet or statement of financial position, as well as in the notes to financial statements.
References:
Spanish-English Dictionary of Law and Business - 2nd Edition
Thomas L. West III
Diccionario de Terminología Contable y Financiera Especializada /Spanish-English & Inglés-Español, published by the Instituto Mexicano de Contadores Públicos, A.C. Prof. Richard J. Cadena
Reference
Spanish-English Dictionary of Law and Business - 2nd Edition
Thomas L. West III
This dictionary has the following term:
Patrimonio neto - shareholders' equity
Over thirty years of translating from Spanish to English almost exclusively for big 4 and 2nd tier public accounting firms
Hope this helps
Reference:
4 KudoZ points awarded for this answer.
Comment: "Thanks, Richard!"
+1
37 mins
retained earnings at the beginning of the year established
on the basis of changes in shareholders' equity.
Note from asker:
| Thanks! |
Peer comment(s):
| agree |
Robert Carter
: Although "difference" is not wrong, I prefer "changes" because I think it's clearer English.
6 hrs
|
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
75
opening retained earnings on difference in the (corp.) shareholders' (sole trade: owner's) equity
I had been tempted to agree with Richard C.'s suggestion, but then my inner book-keeping and accounting voice started niggling me....
Example sentence:
Opening retained earnings are adjusted for any changes in accounting policies and accounting errors.
One account within the shareholders’ equity section is retained earnings, which reports the profits earned by the company since it began.
Reference:
Note from asker:
| Thanks! |
2 hrs
Francois Boye
United States
United States
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
129
by equating all the net incomes up to the beginning to the change in shareholders'equity
to equate...…...to the change-- = determinandose……...por diferencia--
beginning =beginning of the fiscal year-
beginning =beginning of the fiscal year-
Note from asker:
| Thanks! |
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